At a cost: the real effects of thin capitalization rules

DOI10.1016/J.ECONLET.2021.109745MaRDI QIDQ2659983zbMATH OpenOpenAlexFDO

Authors Ruud de Mooij, Li Liu

Publication date 29 March 2021

Published in Economics Letters (Search for Journal in Brave)

Full work available at URL http://www.imf.org/external/pubs/cat/longres.aspx?sk=49999

zbMATH Keywords

corporate tax policydebt shiftingmultinational investmentthin capitalization rules

Mathematics Subject Classification ID

Corporate finance (dividends, real options, etc.) (91G50)

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Cited in

(1)

• Multinationals' response to repatriation restrictions

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